As per Section 16 of Integrated Goods and Service Tax Act, zero-rated supplies mean: –
Export of goods or services or both; or
Supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
For example, export of mobile phones to Australia.
Supply of goods or services or both on which nil or 0% GST rate is applicable are called NIL rated supply. Schedules I of the GST act contains the goods which are nil-rated supply. For example, cereals, fresh fruits, and vegetables.
Exempt – This includes nil rated supply plus any supplies exempt by notification
Non Taxable Supply – Supply of goods or services or both which are outside the purview of GST Act. In other words, they are not taxable under the GST Act and may be chargeable to tax under any local sales tax law or any other act.
Currently, the only goods falling under this category include petroleum products and alcohol for human consumption.
Non Supply: These are Schedule III activities excluded from definition of supply
https://taxguru.in/goods-and-service-tax/exempt-nil-rated-taxable-gst-supplies-gst.html
